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37 Resources Show all

  • Inland Revenue refusal to provide tracing information for overseas borrowers justified

    Case notes
    A complainant requested information from Inland Revenue about how it traces student loan overseas. Inland Revenue refused the request on grounds it would be contrary to the provisions of the Tax Administration Act.

  • OIA compliance and practice in New Zealand Customs Service 2022

    Official Information Practice Investigations
    This report was released as part of ‘Ready or not?’, an investigation into OIA practices at 12 core agencies.

  • Request for data gathered by Inland Revenue contractor

    Case notes
    The Ombudsman formed the opinion that it was unreasonable for IR to rely on sections 18(e) and 18(c)(i) of the OIA in this case.

  • Request for statistics on allegations of assault by Corrections staff

    Case notes
    Requirements of Operations Manual meant source information to answer request should be held—manual compilation is not creation—s 18(g) does not apply—unreasonable to rely on s 18(f) when the fundamental difficulty in providing the information was down to the Department’s own administrative lapses

  • Request for information about access to staff records

    Case notes
    Information held is incomplete but it should be released along with a contextual statement—s 18(g) does not apply—staff recollections should also be provided

  • Request for footage of battle of Baghak

    Case notes
    NZDF deemed to hold battle footage recorded by soldiers on their personal devices in their official capacity

  • Requests for firearms statistics

    Case notes
    Refusal under section 18(g) not justified—information held—Police could manually extract and compile statistics—where compilation involves substantial collation or research s 18(f) applies

  • Request for employee’s recollection of events

    Case notes
    Request for DIA employee’s recollection of events that occurred when she was employed by another agency—DIA not deemed to hold information because not held by employee in that person’s capacity as such an employee—information that cannot be recalled is not held—s 18(g) applies

  • Request for information about mental health

    Case notes
    Refusal justified but not because request was vexatious—some information not held but would need to be created—some information could not be provided without substantial collation or research

  • Requests for emails of former Minister

    Case notes
    Emails of former Ministers held by Parliamentary Services pursuant to contract with DIA deemed to be official information held by DIA

  • Request for evidentiary conclusions in respect of 15 issues or assertions and information about religious affiliation or association of staff

    Case notes
    Information not held—evidentiary conclusions would need to be created—to the extent that if information about religious affiliation or association of staff was held in mind of Commissioner, it would be held in a personal capacity

  • Adequacy of ex gratia payment to remedy mistake by Customs

    Case notes
    NZ Customs officer rejected passenger on flight because water damage on passport—Ombudsman found officers failed to process the passport adequately and caused considerable cost to passenger because of this failure—complainant upheld and complainant received full payment to cover financial losses

  • Charge for the creation of statistics

    Case notes
    OIA and Charging Guidelines did not apply to request for statistics that were not held but could be created for a fee—fee for the creation of statistics was calculated in accordance with the agency’s Sales and Pricing Policy and was not unreasonable

  • Department of Internal Affairs provides reasonable service and advice to traveller on temporary passport

    Case notes
    Whether the Department of Internal Affairs (DIA) reasonably handled revalidation of a passport for New Zealand citizen travelling on temporary passport—Ombudsman concluded DIA had made every effort to inform the complainant of the steps needed to have his passport validated

  • Request for information about tangata whenua rights

    Case notes
    Requester seeking official statement from Minister—information not held—explanation would need to be created

  • Department of Internal Affairs not unreasonable to cancel passport

    Case notes
    Department of Internal Affairs—decision to recall and cancel complainant’s NZ passport – position determined by terms of legislation

  • Request for lecture research notes

    Case notes
    Information held in staff member’s private capacity not held

  • Request for information comparing preferred and declined proposals

    Case notes
    Requested document did not exist but would need to be created—s 18(e) applies

  • Inland Revenue Department not unreasonable to decline ex gratia payment

    Case notes
    Inland Revenue Department (IRD) refused to provide financial compensation for error—complainant not affected financially by error—Ombudsman concluded IRD reasonable to offer apology and instalment plan for repayment of money sent in error to complainant

  • Inland Revenue agrees to offer ex gratia payment for error

    Case notes
    IRD delayed advising student of loan liability—IRD agrees to offer complainant ex gratia payment representing the accrued interest for the period the loan repayment had been outstanding

  • Inland Revenue Department not unreasonable to pay tax refund to estranged wife

    Case notes
    Inland Revenue (IRD) decision to pay complainant’s tax refund to estranged wife appropriate in the circumstances

  • Inland Revenue’s policy and procedures deficient in case of child support repayments

    Case notes
    IRD reviewed child support payments for liable parent resulting in $180 per month increase backdated 3 months—parent advised he could not pay arrears in lump sum and sought payment in instalments—IRD agreed—custodial parent complained to Ombudsman—Ombudsman reviewed instalment policy—IRD’s decision made in accordance with policy—however policy did not require full disclosure or scrutiny of liable parent’s financial situation—Ombudsman of view decision in this case not unreasonable as followed policy, but policy and procedures deficient and unreasonable—IRD agreed to review policy and procedures

  • Inland Revenue provided incomplete advice therefore was unreasonable to decline remission application

    Case notes
    Provisional taxpayer advised by IRD of date tax due—advice relied on was wrong—late provisional tax resulted in ‘Use of Money Interest’ imposed by IRD—remission sought on grounds that taxpayer relied on IRD advice—remission declined as advice considered to be correct on the basis of details originally provided by taxpayer—Ombudsman formed view that information provided by IRD was correct but incomplete therefore decision to decline remission application unreasonable—partial remission appropriate in circumstances

  • IRD delays verifying student’s address and unreasonably charged late payment penalties

    Case notes
    Student believed her student loan repaid by grandmother and she had had no contact from IRD for eight years—there was no evidence the loan was repaid and IRD accepted there had been an unreasonable excessive delay in contacting student due to lack of valid address—however the IRD had no power to write off initial loan balance but following the Ombudsman’s investigation, agreed to reinstate loan in the current year and cancel accumulated interest and penalties

  • Request for a police report relating to the Cave Creek tragedy

    Case notes
    Request for a Police report relating to the Cave Creek tragedy—existence of the report confirmed—search undertaken in Christchurch, Greymouth and Wellington—author of report consulted, as well as members of the Commission of Inquiry—report unable to be found

  • Request to Reserve Bank regarding advice it had prepared relating to New Zealand Post's banking proposal

    Case notes
    Series of questions put to Reserve Bank—whether information was held by the Reserve Bank or whether it would have to be created in order to answer questions—one question sought factual information which was held—remainder of the questions sought opinions which could be refused under s 18(g)

  • Request to Crown Law Office for legal advice given to Minister

    Case notes
    Request to Crown Law Office for legal advice given to a Minister—no information falling within the scope of the specific request—legal advice had been given by Attorney-General—information held solely on behalf of Attorney-General as first Law Officer of the Crown—not official information

  • Inland Revenue Department paid ex gratia payment to compensate loss incurred when Company relied on incomplete information contained in IRD Company Tax Guide, 1997.

    Case notes
    Provisional tax paid by both a company and its individual directors using Standard Formula method rather than Estimate method calculations—reliance placed on information published by Inland Revenue Department in 1997 IR4 Company Tax Guide—large overpayments resulted at end of tax year—company and directors not eligible to receive ‘use of money interest’ from Department—Department agreed that IR4 Company Tax Guide was misleading

  • Request for information regarding contact between Board members and news staff

    Case notes
    Request to Television New Zealand for information concerning contact between Board members and news/current affairs staff—reasonable effort must be made to find relevant information

  • New Zealand Customs Service questioned over acceptance of deposit pursuant to legislation

    Case notes
    Refusal to pay interest following resolution of dispute over Customs value of goods—whether relevant documentation provided at the time of importation—whether s 140 of the Customs Act 1966 (repealed) conferred authority on Department to take deposit—investigation discontinued following discovery that company did not exist as legal entity at the time complaint was made

  • Inland Revenue Department accepts misleading advice caused detriment to holder of student loan

    Case notes
    Inland Revenue Department (IRD) provided misleading advice to student about status of his student loan account— he undertook on-going financial commitments in reliance on that advice— IRD was found to have erred by not providing regular statements of the student loan and accepted that this had caused detriment to the student—there had also been unreasonable delay in responding to the student’s wife’s inquiries about the loan debt and whether it had been cleared—in resolution, IRD agreed with the Ombudsman’s recommendation to put the student back into the position he would have been without relying on misleading advice and to pay an ex gratia payment of $2,400 which was credited to the loan account

  • Inland Revenue Department’s unreasonable use of discretion to withhold information under the Tax Administration Act

    Case notes
    IRD refused to provide details of internal investigation of complaint under s 81(4) of the Tax Administration Act 1994—the information the complainant wanted concerned an investigation into his allegation of improper actions by IRD staff—Ombudsman found that the Commissioner’s discretion to withhold the information was unreasonable because the complainant was entitled to information about an investigation concerning him—IRD agreed with the Ombudsman’s decision and made most of the information available